Dependent ?

[slebario]

Can I claim my son who was 18 from Jan 2020 - Sept 2020 (only 19 the last quarter of the year) FT high school senior from Jan 2020 - Jun 2020, and he works and made about 14k for 2020? He hasn't started college yet but was a FT hs student half the year. Thank you.

[ColeenD3]

You can't split the year for a dependent. He was 19 on December 31, so that is the age that counts. However, he was a full-time student for at least five months. Now, you have to look at the support test.

Qualifying Child

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.

This worksheet will help you determine whether or not he provided more than one half his own support.

[slebario]

Thank you for the quick response. Yes, my son is 19 as of Dec 31stn 2020, 6 months FT high school student, lived with me entire year, and I provided support - housing and food. So I will claim him. Since he made 14k-16k, he doesn't have to file on his own, correct? Thanks 

[DawnC]

He still needs to file his own tax return, but he needs to answer YES to the question - Can someone else claim you?   And then YES again to the question Will someone else claim you?